Title: GOODS AND SERVICES TAX – DIGITAL COMPLIANCE & ALIGNMENT WITH EASE OF DOING BUSINESS
Author: Rohit Boora
Abstract:

It has been 9 years since introduction of Goods and Services Tax (GST) in the Indian economy. We have moved well beyond the stages of transition. It’s now the principal tax governance system for indirect tax collection for government. GST is more practical in nature and integrates all the stakeholders in terms of compliance and reporting. Although it has gone numerous changes, but it has brought all the indirect tax regimes under one portal. Ease of doing business is also prime issue promoting reforms in tax and compliance to promote businesses in the economy.

Keywords: Anti-Profiteering, Appellant, Input Tax Credit, Regime
DOI: https://doi.org/10.38193/IJRCMS.2026.8432
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Date of Publication: 04-08-2026
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Published Vol & Issue: Volume 8 Issue 4 July-August 2026